Cross-border reinsurance · Release 2026-10-23
Reinsurance tax by jurisdiction
Taxes on premiums paid to foreign reinsurers, with sources, qualifications and a dated history of what we know.
54 jurisdictions
8 with sourced findings
46 not verified
Country means the jurisdiction of the insurer ceding the premium. US federal excise and state premium taxes are separate; state “foreign insurer” can mean an insurer from another US state. Direct-insurance and surplus-lines rates are not reinsurance rates.
54 jurisdictions shown
| Jurisdiction | Reported treatment | Evidence | Reviewed |
|---|---|---|---|
| AlgeriaDZ | Not established | Not verified | |
| AngolaAO | Not established | Not verified | |
| BeninBJ | Not established | Not verified | |
| BotswanaBW | Proposed 5%; commencement unverifiedWHT | Proposal — not confirmed law | |
| Burkina FasoBF | Not established | Not verified | |
| BurundiBI | Not established | Not verified | |
| Cabo VerdeCV | Not established | Not verified | |
| CameroonCM | Not established | Not verified | |
| Central African RepublicCF | Not established | Not verified | |
| ChadTD | Not established | Not verified | |
| ComorosKM | Not established | Not verified | |
| Côte d'IvoireCI | Not established | Not verified | |
| Democratic Republic of the CongoCD | Not established | Not verified | |
| DjiboutiDJ | Not established | Not verified | |
| EgyptEG | Not established | Not verified | |
| Equatorial GuineaGQ | Not established | Not verified | |
| EritreaER | Not established | Not verified | |
| EswatiniSZ | Not established | Not verified | |
| EthiopiaET | 5%WHT | Older evidence | |
| GabonGA | Not established | Not verified | |
| GhanaGH | Not established | Not verified | |
| GuineaGN | Not established | Not verified | |
| Guinea-BissauGW | Not established | Not verified | |
| KenyaKE | 5%WHT | Source-supported | |
| LesothoLS | Not established | Not verified | |
| LiberiaLR | Not established | Not verified | |
| LibyaLY | Not established | Not verified | |
| MadagascarMG | Not established | Not verified | |
| MalawiMW | Not established | Not verified | |
| MaliML | Not established | Not verified | |
| MauritaniaMR | Not established | Not verified | |
| MauritiusMU | Not established | Not verified | |
| MoroccoMA | Not established | Not verified | |
| MozambiqueMZ | Not established | Not verified | |
| NamibiaNA | Not established | Not verified | |
| NigerNE | Not established | Not verified | |
| NigeriaNG | Not established | Not verified | |
| Republic of the CongoCG | Not established | Not verified | |
| RwandaRW | 15%WHT | Source-supported | |
| São Tomé and PríncipeST | Not established | Not verified | |
| SenegalSN | Not established | Not verified | |
| SeychellesSC | 5%WHT | Source-supported | |
| Sierra LeoneSL | Not established | Not verified | |
| SomaliaSO | Not established | Not verified | |
| South AfricaZA | Not established | Not verified | |
| South SudanSS | Not established | Not verified | |
| SudanSD | Not established | Not verified | |
| TanzaniaTZ | 10%WHT | Source-supported | |
| The GambiaGM | Not established | Not verified | |
| TogoTG | Not established | Not verified | |
| TunisiaTN | Not established | Not verified | |
| UgandaUG | 10%WHT | Source-supported | |
| ZambiaZM | Unresolved: 20% vs abolitionWHT | Conflicting evidence | |
| ZimbabweZW | Not established | Not verified |
How to read the history
The recorded date tells you when a finding entered this dataset; the review date tells you when its evidence was examined. Legal effective dates are shown only when established. The first observation is a baseline, not evidence that a rate began on that date.
Future reviews append observations, preserving earlier findings and corrections. No rate history before the first observation has been invented.